Figure out exactly what you get back
Ontario HST on new-build and pre-construction homes — with the federal + Ontario rebates and the Apr 2026 – Mar 2027 expanded window applied automatically.
Your purchase
Agreements signed Apr 1, 2026 – Mar 31, 2027 may qualify for the expanded rebate.
Stacks the federal 5% rebate (first-time buyers only, $1M–$1.5M phase-out) with the Ontario 8% rebate (flat $24K cap above $400K).
Current Law vs Expanded 2026
See how the rebate Aman’s clients receive changes under each regime — at this price, on these conditions.
Eligibility checklist
- New construction (pre-con or substantially renovated)
- Primary residence for you or a qualifying relative
- Not an assignment of an existing pre-con contract
- First-time buyer (required for the federal 5% rebate under Current Law)
HST is charged on brand-new construction and on homes that have been substantially renovated (more than 90% gutted). Purchases directly from a builder almost always include HST.
Resale homes, transfers between family members, and most owner-occupied properties that are simply being resold are HST-exempt. You'll still pay HST on related services like legal fees and title insurance.
Most pre-con buyers assign the rebate to the builder at closing — the builder fronts the cash, files the rebate paperwork with CRA, and the price you pay already reflects it. Confirm in writing in your APS.
Buying new to rent out? You can't claim the new housing rebate, but you may qualify for the New Residential Rental Property (NRRP) rebate filed post-closing. Talk to your accountant — Aman can refer one.
Estimates only — confirm specific eligibility, phase-out math, and regime applicability with your real-estate lawyer + accountant. Government rules can shift mid-window; this calculator reflects rules in effect at the date of the page’s last update.